Contemporary Environmental Accounting

Issues, Concepts and Practice

Häftad, Engelska, 2000

AvStefan Schaltegger,Roger Burritt

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Contemporary Environmental Accounting: Issues, Concepts and Practice has been written by two of the world's leading experts in the field in order to provide the most comprehensive and state-of-the-art textbook on environmental accounting yet attempted. The book is suitable for both undergraduate and graduate students and their teachers, professional accountants, and corporate and organisational managers. Although no prior knowledge of environmental accounting is necessary to understand the critical issues at stake, academic accountants will also find that the book provides a useful introduction to the topic. The goals of the book are to discuss and illustrate contemporary conceptual approaches to environmental accounting; to make readers aware of crucial controversial topics; and to offer practical examples of how the concepts have been applied throughout Europe, North America and Australia. In order to increase the usefulness of the book for relevant courses, each chapter concludes with a set of questions for review. This book is essential reading for all those who are interested in how environmental issues influence accounting.A solutions manual is available on request with the purchase of this book.

Produktinformation

Utgivningsdatum2000-10-01
Mått156 x 234 x 26 mm
Vikt690 g
FormatHäftad
SpråkEngelska
Antal sidor462
FörlagTaylor & Francis Ltd
ISBN9781874719359

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Miljöekonomi inom Ekonomi och Ledarskap

ForewordJohn Elkington, Chair, SustainAbility Ltd ForewordSusan McLaughlin, US Environmental Protection Agency ForewordPatrick Ponting FCPA, National President, Australian Society of CPAs ForewordDr Claude Martin, Director General, WWF International ForewordStig Enevoldsen, Chairman, International Accounting Standards Committee1. Purpose and structure Part 1: Introduction and framework2. The emergence of environmental accounting3. The purpose of managing environmental information4. The environmental accounting framework Part 2: Environmental issues in conventional accounting5. Overview, criticism and advantages of conventional accounting6. Environmental management accounting7. Environmental issues in financial accounting and reporting8. Environmental shareholder value and environmental issues in other accounting systems Part 3: Ecological accounting9. Overview and emergence10. The efficiency of approaches to environmental information management11. Internal ecological accounting12. External ecological accounting and reporting of environmental impacts Part 4: Integration13. Integration with eco-efficiency indicators14. Integrating eco-efficiency-oriented information management into the corporate environmental management system15. Summary